\begin{sidewaystable}[htbp]\centering \def\sym#1{\ifmmode^{#1}\else\(^{#1}\)\fi} \caption{Effect of Appropriations Committee Report about Improper Payments on Improper Payment Rate.} \resizebox{\textwidth}{!}{ \begin{tabular}{l*{13}{c}} \toprule
                    &\multicolumn{6}{l}{Agency-level}                                                                                                   &\multicolumn{6}{l}{Program-level}                                                                                                  \\
                    &\multicolumn{1}{c}{(1)}         &\multicolumn{1}{c}{(2)}         &\multicolumn{1}{c}{(3)}         &\multicolumn{1}{c}{(4)}         &\multicolumn{1}{c}{(5)}         &\multicolumn{1}{c}{(6)}         &\multicolumn{1}{c}{(7)}         &\multicolumn{1}{c}{(8)}         &\multicolumn{1}{c}{(9)}         &\multicolumn{1}{c}{(10)}         &\multicolumn{1}{c}{(11)}         &\multicolumn{1}{c}{(12)}         \\
\midrule
Approp. report direct mention&       -0.38         &       -0.41         &       -0.25         &                     &                     &                     &       -0.85         &       -0.60         &       -0.39         &                     &                     &                     \\
                    &      (0.53)         &      (0.49)         &      (0.59)         &                     &                     &                     &      (0.62)         &      (0.66)         &      (0.64)         &                     &                     &                     \\
\addlinespace
Approp. report direct mention, t-1&                     &       -0.80         &                     &                     &                     &                     &                     &        0.17         &                     &                     &                     &                     \\
                    &                     &      (0.50)         &                     &                     &                     &                     &                     &      (0.69)         &                     &                     &                     &                     \\
\addlinespace
Approp. report direct mention * First Approp. report direct mention&                     &                     &       -0.51         &                     &                     &                     &                     &                     &       -1.71         &                     &                     &                     \\
                    &                     &                     &      (1.09)         &                     &                     &                     &                     &                     &      (1.21)         &                     &                     &                     \\
\addlinespace
Approp. report      &                     &                     &                     &       -0.31         &       -0.29         &       -0.26         &                     &                     &                     &        1.10         &        1.01         &        1.26         \\
                    &                     &                     &                     &      (0.51)         &      (0.48)         &      (0.51)         &                     &                     &                     &      (1.15)         &      (1.21)         &      (1.18)         \\
\addlinespace
Approp. report, t-1 &                     &                     &                     &                     &        0.20         &                     &                     &                     &                     &                     &       0.073         &                     \\
                    &                     &                     &                     &                     &      (0.48)         &                     &                     &                     &                     &                     &      (1.04)         &                     \\
\addlinespace
Approp. report * First Approp. report&                     &                     &                     &                     &                     &       -0.74         &                     &                     &                     &                     &                     &       -2.40         \\
                    &                     &                     &                     &                     &                     &      (1.34)         &                     &                     &                     &                     &                     &      (1.71)         \\
\hline
Fiscal Year FE      &         Yes         &         Yes         &         Yes         &         Yes         &         Yes         &         Yes         &         Yes         &         Yes         &         Yes         &         Yes         &         Yes         &         Yes         \\
Agency/Program FE   &         Yes         &         Yes         &         Yes         &         Yes         &         Yes         &         Yes         &         Yes         &         Yes         &         Yes         &         Yes         &         Yes         &         Yes         \\
Observations        &         304         &         268         &         304         &         304         &         268         &         304         &        1289         &        1012         &        1289         &        1289         &        1012         &        1289         \\
\bottomrule \multicolumn{8}{l}{\footnotesize Standard errors in parentheses; clustered on agency-year for program-level analysis.}\\ \multicolumn{4}{l}{\footnotesize \sym{**} \(p<0.05\), \sym{***} \(p<0.01\)}\\ \end{tabular} } \\ \label{tab:reports} \end{sidewaystable}
